The terms, words, and phrases included in this Glossary were obtained from sources that we believe to be reliable. These terms, words, and phrases are to be used as a resource only, and we make no guarantee as to their accuracy. They are submitted subject to the possibility of errors, omissions, change in terminology, and change in the law. Please consult your attorney and/or Certified Public Account before you act on any of the information included in this Glossary. You and your tax and legal advisers should conduct your own investigation of each term, word, or phrase presented in this Glossary.